[Training and development of the nursing staff: a model of spread sheet cost]

This paper presents a model of spread sheet cost for training and development programs to the nursing staff in a hospital organization. Significant items of the total cost have been considered in relation to its elaboration and proper functioning. This model is divided into four parts: Item 1--data related to the training programs; Item 2--direct costs of these programs; Item 3--indirect costs (Continuum Educational Center structure), and Item 4--cost amount. The use of spread sheet cost may provide knowledge and managementfor the nurses and nurse managers. However, the related costs should be reviewed according to each service.